After the books were closed in $2018$ it was discovered that the bookkeeper for $N$ Ltd$.$ had recorded the declaration of a cash dividend to be paid in $2009$ as follows: Dr$.$ Dividend expense $$9,000$; Cr$.$ Cash $$9,000.$ Regarding the $2018$ financial statements, which of the following statements is true?

$($a$)$ Cash is understated by $$9,000$ and Retained earnings is overstated by $$9,000.$

$($b$)$ Liabilities are understated by $$9,000$ but Retained earnings is neither overstated nor understated.

$($c$)$ Net earnings are understated by $$9,000$ and working capital is understated by $$9,000.$

$($d$)$ Net earnings are understated by $$9,000$ and Retained earnings is understated by $$9,000.$